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Free h&r block tax software 15. Free h&r block tax software   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free h&r block tax software . Free h&r block tax software  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free h&r block tax software NIIT is a 3. Free h&r block tax software 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free h&r block tax software NIIT may need to be included when calculating your estimated tax. Free h&r block tax software For more information, see Publication 505,Tax Withholding and Estimated Tax. Free h&r block tax software Additional Medicare Tax. Free h&r block tax software  For tax years beginning in 2013, a 0. Free h&r block tax software 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free h&r block tax software You may need to include this amount when figuring your estimated tax. Free h&r block tax software For more information, see Publication 505. Free h&r block tax software Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free h&r block tax software See Publication 505 for the general rules and requirements for paying estimated tax. Free h&r block tax software If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free h&r block tax software Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free h&r block tax software S. Free h&r block tax software Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free h&r block tax software Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free h&r block tax software If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free h&r block tax software Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free h&r block tax software See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free h&r block tax software See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free h&r block tax software Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free h&r block tax software On a joint return, you must add your spouse's gross income to your gross income. Free h&r block tax software To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free h&r block tax software Wages, salaries, tips, etc. Free h&r block tax software Taxable interest. Free h&r block tax software Ordinary dividends. Free h&r block tax software Taxable refunds, credits, or offsets of state and local income taxes. Free h&r block tax software Alimony. Free h&r block tax software Gross business income from Schedule C (Form 1040). Free h&r block tax software Gross business receipts from Schedule C-EZ (Form 1040). Free h&r block tax software Capital gains from Schedule D (Form 1040). Free h&r block tax software Losses are not netted against gains. Free h&r block tax software Gains on sales of business property. Free h&r block tax software Taxable IRA distributions, pensions, annuities, and social security benefits. Free h&r block tax software Gross rental income from Schedule E (Form 1040). Free h&r block tax software Gross royalty income from Schedule E (Form 1040). Free h&r block tax software Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free h&r block tax software Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free h&r block tax software Gross farm rental income from Form 4835. Free h&r block tax software Gross farm income from Schedule F (Form 1040). Free h&r block tax software Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free h&r block tax software Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free h&r block tax software Unemployment compensation. Free h&r block tax software Other income not included with any of the items listed above. Free h&r block tax software Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free h&r block tax software It includes the following amounts. Free h&r block tax software Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free h&r block tax software Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free h&r block tax software Crop shares for the use of your land. Free h&r block tax software Gains from sales of draft, breeding, dairy, or sporting livestock. Free h&r block tax software Gross income from farming is the total of the following amounts from your tax return. Free h&r block tax software Gross farm income from Schedule F (Form 1040). Free h&r block tax software Gross farm rental income from Form 4835. Free h&r block tax software Gross farm income from Schedule E (Form 1040), Parts II and III. Free h&r block tax software Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free h&r block tax software For more information about income from farming, see chapter 3. Free h&r block tax software Farm income does not include any of the following: Wages you receive as a farm employee. Free h&r block tax software Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free h&r block tax software Gains you receive from the sale of farm land and depreciable farm equipment. Free h&r block tax software Percentage From Farming Figure your gross income from all sources, discussed earlier. Free h&r block tax software Then figure your gross income from farming, discussed earlier. Free h&r block tax software Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free h&r block tax software Example 1. Free h&r block tax software Jane Smith had the following total gross income and farm gross income amounts in 2013. Free h&r block tax software Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free h&r block tax software However, that loss is not netted against the gain to figure Ms. Free h&r block tax software Smith's total gross income or her gross farm income. Free h&r block tax software Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free h&r block tax software 64). Free h&r block tax software Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free h&r block tax software You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free h&r block tax software You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free h&r block tax software 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free h&r block tax software If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free h&r block tax software See Required Annual Payment , next, for details. Free h&r block tax software Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free h&r block tax software Example 2. Free h&r block tax software Assume the same fact as in Example 1. Free h&r block tax software Ms. Free h&r block tax software Smith's gross farm income is only 64% of her total income. Free h&r block tax software Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free h&r block tax software However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free h&r block tax software Example 3. Free h&r block tax software Assume the same facts as in Example 1 except that Ms. Free h&r block tax software Smith's farm income from Schedule F was $90,000 instead of $75,000. Free h&r block tax software This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free h&r block tax software She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free h&r block tax software 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free h&r block tax software 679). Free h&r block tax software Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free h&r block tax software Apply the following special rules for qualified farmers to the worksheet. Free h&r block tax software On line 14a, multiply line 13c by 662/3% (. Free h&r block tax software 6667). Free h&r block tax software On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free h&r block tax software For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free h&r block tax software For more information, see chapter 4 of Publication 505. Free h&r block tax software Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free h&r block tax software Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free h&r block tax software See the instructions for Form 2210-F. Free h&r block tax software Figure 15-1. Free h&r block tax software Estimated Tax for Farmers Please click here for the text description of the image. Free h&r block tax software Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free h&r block tax software You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free h&r block tax software If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free h&r block tax software Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free h&r block tax software Prev  Up  Next   Home   More Online Publications